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Andhra Pradesh High Court Orders Release of Withheld Contract Payments Including GST Component (WP No. 26114 of 2023)
Facts of the CaseThis is a government-contract payment dispute, not a GST law case — the 'GST component' referred to here is simply the GST portion of the contractor's bill for completed works. The petitioner, a works ...
Bare Direction to Decide Pending Stay Petition Under KVAT: Kerala High Court in Artech Realtors Pvt. Ltd. vs Intelligence Officer (WP(C) No.28119 of 2023)
Facts of the CaseThis case is governed by the pre-GST Kerala Value Added Tax Act (KVATA) and does not involve GST. Artech Realtors Pvt. Ltd. filed WP(C) No.28119 of 2023 before the Kerala High Court, aggrieved by an asse...
Bare Direction to Decide GST Reimbursement Representation: Jharkhand High Court in Triveni Engicons Private Ltd. vs State of Jharkhand (W.P.(T) No.3235 of 2023)
Facts of the CaseTriveni Engicons Private Ltd. had been awarded a road-construction contract (Agreement No.01/SBD/2016-17 dated 12.04.2016) by the Road Construction Department, Government of Jharkhand, for construction o...
Kerala High Court Dismisses Review Petitions on Amnesty-Scheme Interpretation in Vinayaka Timber v. State of Kerala (RP Nos. 147 and 155 of 2023)
Facts of the CaseThis case concerns the Kerala General Sales Tax Act, 1963 (KGST Act) — a pre-2017 state sales tax law sometimes loosely referred to in older statutory cross-references as a “GST Act,” b...
Kerala VAT Assessment Challenge Dismissed on Delay: Wellington Samuel v. State Tax Officer (WP(C) No. 29239 of 2023)
Facts of the CaseThis case concerns an assessment under the Kerala Value Added Tax Act — the pre-GST State tax regime — not GST. Star Earth Movers and Land Developers, a proprietary concern registered under the Keral...
Contractor Allowed to Refile GST Rate-Change Claim with Documents: Chhattisgarh High Court in M/s Ganpati Infrastructures vs Bilaspur Smart City Limited (WPC No.4047 of 2023)
Facts of the CaseM/s Ganpati Infrastructures, a partnership firm, had entered into a contract with Bilaspur Smart City Limited (BSCL) for construction of a road and drain in the Mangla area along the Arpa River, pursuant...
Statement of Accounts Directed in Tenancy Dues Dispute: Calcutta High Court in Vijay Interiors vs West Bengal Small Industries Development Corporation (WPA No.21688 of 2012)
Facts of the CaseThis is a tenancy dues dispute between a tenant and a state industries development corporation, unrelated to GST beyond the tenant's routine payment of GST as part of its monthly charges. M/s Vijay Inter...
Madras High Court Upholds CGST Order Where Notice Was Sent to Registered Address: S. Rajendran v. Deputy Commissioner of CGST (WP(MD) No. 15244 of 2023)
Facts of the CaseS. Rajendran challenged an Order-in-Original (No. MAD-ST-ASC-138-2022, dated 12.09.2022) passed by the Deputy Commissioner of CGST & Central Excise, Madurai-II Division, contending that he was never put ...
Andhra Pradesh High Court Condones 781-Day Delay in B. Padmavathi v. Commercial Tax Officer, a Pre-GST Assessment Appeal (WP No. 22982 of 2023)
Facts of the CaseThis case involves a pre-GST era Commercial Tax assessment for the tax period 2015-16 — before GST came into force on 1 July 2017 — not a GST dispute, even though the second respondent is sty...
Service Tax Assessment Writ Dismissed for Alternate Remedy: Kerala High Court in Bharat Sanchar Nigam Limited vs Commissioner, Central GST and Central Excise (WP(C) No.34293 of 2023)
Facts of the CaseThis dispute concerns Service Tax under the Finance Act, 1994, not GST — although the respondent authority is titled 'Commissioner, Central GST and Central Excise' because that office also handles lega...